Everything is taxable, that list on top is just part of the long long list. There are some items which are not taxable but I forgot what type of items ><.

To avoid tax, make sure you use courier services or EMS or Priority Shipping Service AND make sure that the total cost is below RM500. Total cost means the cost of the shoes, shipping cost and insurance (if there is).

The customs have a policy that is items which is shipped via EMS/Courier and total cost less than RM500 is not taxable.

However, I recommend you not to buy shoes from overseas. Later the shoe got some damages or the size not ngam or its not comfortable..then you rugi..